Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Interest payable by assessee - Amendment to section 139(8) and 215(3) is retrospective or prospective - this was an additional liability of payment of tax, this will have the effect prospectively and not retrospectively - HC
Interest payable by assessee - Amendment to section 139(8) and 215(3) is retrospective or prospective - this was an additional liability of payment of tax, this will have the effect prospectively and not retrospectively - HC
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